Guidance on simplified cost options (SCOs)
Flat rate financing, standard scales of unit costs, lump sums (under Articles 67 and 68 of Regulation (EU) No 1303/2013, Article 14(2) – (4) of Regulation (EU) No 1304/2013 and Article 19 of Regulation (EU) No 1299/2013)
During the 2007-2013 programming period, the use of flat rate financing, standard scales of unit costs and lump sums — known as 'simplified cost options' — has been welcomed by ESF and ERDF stakeholders as a way of reducing administrative burden and errors while increasing the focus on outputs and results. This document provides technical guidance and examples on the three kinds of simplified cost options applicable to all the ESI Funds for the 2014-2020 programming period.
- Corporate author(s): Directorate-General for Employment, Social Affairs and Inclusion (European Commission) Themes: European Social Fund , European Regional Development Fund
- Subject: administrative formalities , European Regional Development Fund , European Social Fund , simplification of formalities , structural expenditure , Structural Funds
The print on demand version may be of a different presentation and quality than the original paper version.